Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 91,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 9,200 shares of common stock at $5.50 per share. Issued 20,400 shares of common stock at $9.20 per share. Reported a net income of $92,000. Paid dividends of $52,000. Purchased 2,700 shares of treasury stock at $11.20 (part of the 20,400 shares issued at $9.20). What is total shareholders' equity at the end of 2021